https://www.taxtmi.com/caselaws?id=33600 The court quashed the order summoning the accused petitioners to face trial and dismissed the criminal complaint under section 276B of the Income-tax Act for the assessment year 1983-84. The court found that no offense was committed as the tax deduction at source was required at the time of making payment to the payee, not when credited, as per the legislative provisions in force during that year. The judgment emphasized the importance of complying with the specific legal requirements applicable at the relevant time. en-us Mon, 22 Oct 2007 00:00:00 +0530 Thu, 28 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33600 The court quashed the order summoning the accused petitioners to face trial and dismissed the criminal complaint under section 276B of the Income-tax Act for the assessment year 1983-84. The court found that no offense was committed as the tax deduction at source was required at the time of making payment to the payee, not when credited, as per the legislative provisions in force during that year. The judgment emphasized the importance of complying with the specific legal requirements applicable at the relevant time. Case-Laws Income Tax Mon, 22 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33600